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Article 1840 P of the French General Tax Code

(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat offence, the penalty shall be one month’s imprisonment and the fine shall be doubled. The provisions of this article shall apply in all cases where a tax, duty or charge of any kind…

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Article 1840 Q of the French General Tax Code

Without prejudice to the penalties provided for in Article 1840 I, any imitation, counterfeiting or falsification of fingerprints, any use of falsified fingerprints will be punishable by the penalties laid down in Article 443-2 of the Penal Code.

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